保险企业内部审计参与企业风险管理的必然性 (一)保险企业风险管理现代保险企业面临的风险,既来源于保险业务的风险即内部经营风险,如承保与核保风险、理赔风险、市场竞争风险、营销风险、新险种开发风险、投资风险等; 也来自于外部环境的风险即非保险风险, 如物质环境风险(各种自然灾害)、金融环境风险(利率风险、市场竞争风险、财务风险等)、政治环境风险、经济环境风险、法律与监管风险、人的道德行为风险等。保险 Inevitability of Internal Auditing of Insurance Companies in Participating in Enterprise Risk Management (I) Insurance Enterprise Risk Management The risks facing modern insurance companies come from the risks of insurance business, namely, the risks of underwriting and underwriting, claims risk, market competition risk, Marketing risks, development risks of new types of insurance, investment risks, etc .; also from the external environment, ie non-insurance risks such as material environment risk (various natural disasters), financial environment risks (interest rate risk, market competition risk, financial risk, etc.) , Political environment risk, economic environment risk, legal and regulatory risk, human moral behavior risk and so on. Insurance